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CAQ publishes report on fraud and enhancing financial reporting

  • CAQ document Image

Mar 17, 2017

The CAQ has issued a report, “Addressing Challenges for Highly Subjective and Complex Accounting Areas.”

The report summarizes discussions held during two 2016 workshops that explored “issues that were identified in an analysis of enforcement actions in which the SEC (1) took an action against an issuer or individual because of a securities violation and (2) asserted that there were issues with the company’s ICFR.” In addition, the report contains key recommendations related to accounting policies, internal controls, and staffing challenges.

For more information, see the press release on the CAQ’s Web site.

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